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Aggregation of test statistics
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Aggregation of test statistics (1990)Aggregation of test statisticsOn cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…Meta-Analysis: Quantitative Methods for Research Synthesis (1987)Meta-Analysis: Quantitative M…Meta-Analysis: Quantitative Methods for Research Synthesis (1987)Meta-Analysis: Quantitative M…Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Cross-Sectional Dependence an…Positive Accounting Theory (1985)Positive Accounting TheoryMultivariate tests of the zero-beta CAPM (1985)Multivariate tests of the zer…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)The stochastic behavior of co…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements (1981)Evidence of the impact of man…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1982The stochastic behavior of common stock variances Value, leverage and interest rate effects2,382 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1987Meta-Analysis: Quantitative Methods for Research Synthesis1,371 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1987Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research548 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1985Multivariate tests of the zero-beta CAPM436 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1987Meta-Analysis: Quantitative Methods for Research Synthesis241 cited
  • 1981

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Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements
224 cited

Cited by

  • 1991Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests209 cited
  • 2003International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources204 cited
  • 1998Discretionary Accounting Choices and CEO Compensation*202 cited
  • 2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors202 cited
  • 2010Corporate Debt Financing and Earnings Quality192 cited
  • 2012Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China188 cited
  • 2007Regulations, earnings management, and post-IPO performance: The Chinese evidence184 cited
  • 1994EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH177 cited
  • 2007The Investment Performance of Socially Responsible Investment Funds in Australia169 cited
  • 2007Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares145 cited
  • 1992Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients138 cited
  • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
  • 2003An Empirical Investigation of Determinants of Audit Reports in the UK131 cited
  • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited
  • 1995Organizational Design for Business Units126 cited
  • 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice126 cited